CLA-2-71:RR:NC:SP:233 J83706
Mr. Alan Morgan
Wal-Mart Stores, Inc.
Mail Stop #0410-L 32
601 N. Walton
Bentonville, AR 72716-0410
RE: The tariff classification of a Rock Tumbler Refill Kit from China.
Dear Mr. Morgan:
In your letter dated April 15, 2003, you requested a tariff classification ruling.
The submitted sample is a Rock Tumbler Refill Kit containing the following items:
Polishing powder
Gemstone rocks - Tiger Eye, Red Aventurine, Green Aventurine, Unakite, Gold Sand, Rose Quartz, Red Agate
Metal accessories - 18” silver tone necklace chain, four adjustable rings, three key chains, three pairs hanging earring wires, twelve setting holders in two styles, twelve jump ring connectors
Glue
Extra belt
The Rock Tumbler Refill Kit is to be used with the Rock Tumbler for polishing rocks to reveal colors and patterns with a glass-like finish. The user places a few rocks or minerals into the tumbler with some polishing powder and selects the length of time to tumble; the longer the time, the shinier the rock. The polishing powder duplicates the erosion process that takes thousands of years in nature. The polished rocks are collected or used for crafts.
In your letter you suggest classification under 9503.70.0000, HTS. Since no instructions for The Rock Tumbler Refill Kit are included, the item is not an educational toy.
Classification is based upon the General Rules of Interpretation (GRIs). The Rock Tumbler Refill Kit is considered a set for classification purposes. GRI 3 requires that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since the set meets the definition of a “set” as per GRI 3 (b), it would be classifiable according to the component, or components taken together, which can be taken as conferring on the set as a whole its essential character. The essential character of the Rock Tumbler Refill Kit is imparted by the gemstone rocks.
Your sample is being returned as requested.
The applicable subheading for the Rock Tumbler Refill Kit will be 7103.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: Unworked or simply sawn or roughly shaped: Unworked.” The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division